Corporate Social Responsibility

This research builds on the halo effect of corporate social responsibility (CSR) literature in marketing to provide insight into the positive effect of CSR in a service encounter. Using a company’s green practices as CSR, this research examines how customers’ perceptions of CSR might spill over into their evaluations of the company and behavioral intentions in a service recovery context. The results, from 418 participants of the scenario-based role-playing experiment, indicate that CSR and service recovery have a significant effect on customer satisfaction, trust, word-of-mouth recommendations, and repeat patronage intentions in a casual-dining restaurant setting. Also, an interaction effect suggests that the CSR effect is more pronounced in a positive service recovery compared to a negative service recovery. The findings of this research provide researchers and practitioners with a better understanding of CSR and the positive influence it has on customer responses in a service encounter.

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Islamic Corporate Governance dan Pengungkapan Corporate Social Responsibility (CSR)

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v3i2.1132 ◽

2020 ◽

Vol 3 (2) ◽

pp. 419-425

Author(s):

Shita Tiara ◽

Debbi Chyntia Ovami

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Positive Influence ◽

Corporate Social Responsibility Disclosure ◽

Good Corporate Governance ◽

Net Profit ◽

Corporate Social ◽

A Company ◽

Positive Effect

The operation of a Sharia Bank is inseparable from the demands of the implementation of Good Corporate Governance and based on Sharia principles which are referred to as Islamic Corporate Governance. This study aims to implement Islamic Corporate Governance on Corporate Social Responsibility Disclosure at BNI Syariah. This type of research in this study is qualitative. The subject in this research is BNI Syariah. The object of this research is Islamic Corporate Governance on Corporate Social Responsibility Disclosure. Data analysis techniques in this study used descriptive qualitative analysis. Achieved outcomes are journals and IPR. The results of the study show that the implementation variable of Islamic Corporate Governance has a positive influence on the disclosure of Corporate Social Responsibility (CSR) especially on BNI Syariah Jakarta Islamic Index. BNI Syariah uses 2.5% of net profit to provide Corporate Social Responsibility (CSR) funds. Disclosure of Corporate Social Responsibility (CSR) has a positive effect on the value of a company. Keywords: Islamic Corporate Governance, Corporate Social Responsibility Disclosure

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Comparative analysis of QISMUT+3’s Islamic corporate social responsibility

Journal of Islamic Marketing ◽

10.1108/jima-05-2020-0146 ◽

2021 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Agung Nur Probohudono ◽

Astri Nugraheni ◽

An Nurrahmawati

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Statistical Testing ◽

Content Type ◽

Islamic Bank ◽

Csr Disclosure ◽

Corporate Social ◽

The Impact ◽

Positive Effect

Purpose The purpose of this study is to analyze the impact of corporate social responsibility (CSR) disclosure on the financial performance of Islamic banks across nine countries as major markets that contribute to international Islamic bank assets (Indonesia, Malaysia, Saudi Arabia, UAE, Kuwait, Qatar, Turkey, Bahrain and Pakistan or further will be called QISMUT + 3 countries). Design/methodology/approach Islamic Social Reporting Disclosure Index (ISRDI) is being used as a benchmark for Islamic bank CSR performance that contains a compilation of CSR standard items specified by the Accounting and Auditing Organization for Islamic Financial Institutions. The secondary data is collected from the respective bank’s annual reports and it used the regression analysis techniques for statistical testing. Findings This study found that CSR disclosure measured by ISRDI has a positive effect on financial performance. Almost all ISRDI sub-major categories have a positive effect on financial performance except the “environment” subcategory. The highest major subcategory for ISRDI is the “corporate governance” category (82%) and the “environment” category (13%) is the lowest. For the UAE, Kuwait and Turkey, the ISRDI is positively affected by financial performance and the other countries on this research are not. Originality/value This study highlighted the economic benefits of social responsibility practices as a part of business ethics in nine countries that uphold the value of religiosity. Thus, the development of the results of this research for subsequent research is very wide open.

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Can Corporate Social Responsibility Decrease the Negative Influence of Financial Distress on Accounting Quality?

Sustainability ◽

10.3390/su131911124 ◽

2021 ◽

Vol 13 (19) ◽

pp. 11124

Author(s):

Jun Hyeok Choi ◽

Saerona Kim ◽

Dong-Hoon Yang ◽

Kwanghee Cho

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Financial Distress ◽

Negative Influence ◽

Accounting Quality ◽

Distressed Firms ◽

Corporate Social ◽

The Impact ◽

Positive Effect

This study aimed to test how corporate social responsibility (CSR) can affect the impact of corporate financial distress on earnings management. Based on the existing literature, distressed firms tend to hide their financial crises through earnings manipulation. However, as CSR can positively affect companies in terms of performance, risk reduction, and market response, the better a firm’s CSR is the less managers will attempt earnings management even if they experience temporary distress. Consistent with the literature, test results using Korean-listed companies show that distress increased earnings management, and we confirmed that CSR weakened the positive effect of distress on earnings management. After testing each of the CSR subcategories, significant results were found mainly on environmental performance, reflecting the globally increasing interest in environmental issues. This study contributes to the literature on distress and earnings management, which rarely considers CSR as a moderating factor.

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Employees’ Perception of Corporate Social Responsibility: Corporate Volunteer and Organizational Commitment

International Business Research ◽

10.5539/ibr.v9n9p142 ◽

2016 ◽

Vol 9 (9) ◽

pp. 142 ◽

Cited By ~ 1

Author(s):

Chun-Chen Huang

Keyword(s):

Corporate Social Responsibility ◽

Organizational Commitment ◽

Social Responsibility ◽

Corporate Citizenship ◽

Significant Positive Effect ◽

Participation Motivation ◽

Volunteer Participation ◽

Intention To Participate ◽

Corporate Social ◽

Positive Effect

Although there is a growing trend of corporate volunteer plans in Taiwan, there scanty studies on the antecedent and consequence variables that influence employees’ participation in corporate volunteer. Most of existing studies concerning corporate social responsibility (CSR) explored the effects of CSR on corporate financial performance or consumer behavior, while paying little attention to the effects on the stakeholders and employees of enterprises. In practice, many enterprises often include corporate volunteer as an important part of their CSR policies. Past literature has seldom discussed the effects of the employees’ perception of CSR on their participation in corporate volunteer. Most studies concerning corporate volunteer focus on volunteer participation motivation and intention of the volunteer services outside enterprises, while few focus on corporate employees’ participation in corporate volunteer.By convenience sampling, this study treated the 50 enterprises that received the Corporate Citizenship Award in 2012 as the targets. A total of 368 questionnaires were retrieved, including 195 paper-based questionnaires and 173 online questionnaires, among which there were 287 valid samples. The data were analyzed using SPSS18 to test the hypotheses. The findings of this study are as follows: (1) employees’ perception of CSR has a significant positive effect on their intention to participate in corporate volunteer; (2) employees’ perception of CSR has a significant positive effect on organizational commitment; (3) employees’ intention of participating in corporate volunteer has a significant positive effect on organizational commitment.

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Pengaruh Corporate Social Responsibility (CSR) Pada Market Value Added (MVA) Perusahaan Manufaktur Dan Pertambangan

Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management ◽

10.20473/jmtt.v6i2.2664 ◽

2016 ◽

Vol 6 (2) ◽

Author(s):

Rezi Setin Novian ◽

Santi Novita

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Information Disclosure ◽

Value Added ◽

Market Value ◽

Social Aspects ◽

Market Value Added ◽

Csr Disclosure ◽

Corporate Social ◽

Positive Effect

Along with the increase of information disclosure needs by stakeholder, the companies are not only demanded to be responsible for merely economic aspect but also environmental and social aspects. The objective of this research to provide the evidence of the effect of Corporate Social Responsibility (CSR) disclosure to the companies performance using Market Value Added (MVA). The research is using manufacturing and mining companies that listed in Bursa Efek Indonesia (BEI) from the year 2007 to 2011 as samples. The hypothesis was tested using t test and the result of this study is Corporate Social Responsibility (CSR) has positive effect on Market Value Added (MVA).

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PENGARUH KARAKTER EKSEKUTIF, PROFITABILITAS, SALES GROWTH DAN CORPORATE SOCIAL RESPONSBILITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi ◽

10.24815/jimeka.v4i3.12592 ◽

2019 ◽

Vol 4 (3) ◽

pp. 547-557

Author(s):

M. Qyas Aulia Rizki ◽

Raida Fuadi

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Government Spending ◽

Stock Exchange ◽

Tax Avoidance ◽

Large Contribution ◽

Sales Growth ◽

Independent Variable ◽

Corporate Social ◽

Positive Effect

The source of state revenue that has a large contribution in financing government spending is obtained from taxes. Taxes are levies which can be imposed on taxpayers, both entities and individuals based on tax laws. This study entitled "The Influence of Executive Character, Profitability, Sales Growth, Corporate Social Responsibility (CSR) Against Tax Avoidance in Non-Financial Companies Listed on the Indonesia Stock Exchange Period 2011-2015". This study aims to determine whether the Independent variable executive character, Profitability, Sales Growth and Corporate Social Responsibility (CSR) affect Tax Avoidance as a Dependent variable. The sample of this study was 11 non-financial companies which were obtained based on the sampling criteria. The analytical method of this study uses a casual study method. The results of the study state that executive character variables, Profitability variables, Sales Growth variables and Corporate Social Responsibility (CSR) variables have a positive effect on tax avoidance or Tax Avoidance.

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PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL PEMODERASI Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Jakarta Islamic Index Periode 2010 - 2017

JMM UNRAM - MASTER OF MANAGEMENT JOURNAL ◽

10.29303/jmm.v7i2.319 ◽

2018 ◽

Vol 7 (2) ◽

Author(s):

Wahyuni Wahyuni ◽

I Nyoman Nugraha A P ◽

Siti Aisyah Hidayati

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Positive Influence ◽

Test Method ◽

Purposive Sampling ◽

Company Value ◽

Analysis Technique ◽

Csr Disclosure ◽

Corporate Social

This study aims to analyze how the influence of profitability on company value and how the influence of profitability on company value with CSR disclosure as a moderating variable. With the purposive sampling method, there are four samples of mining sector companies listed in the Jakarta Islamic Index for the period 2010-2017. Data is processed using SPSS version 23. The analysis technique in this study uses simple linear regression and Moderated Regression Analysis (MRA). MRA is used in this study to analyze CSR Disclosure as a variable that moderates the effect of the independent variable Profitability on the dependent variable Company Value.The result of the research which has been done by using multiple linear regressions shows that profitability has significant and positive influence to the firm value. Meanwhile, the analysis of moderating variable with the interaction test method of MRA shows that the disclosure of corporate social responsibility does not moderate the influence of profitability on the firm value.Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh profitabilitas terhadap nilai perusahaan dan bagaimana pengaruh profitabilitas terhadap nilai perusahaan dengan pengungkapan CSR sebagai variabel pemoderasi. Dengan metode purposive sampling, didapatkan empat sampel perusahaan sektor pertambangan yang terdaftar di Jakarta Islamic Index periode 2010 – 2017. Data diolah menggunakan SPSS versi 23. Teknik analisis dalam penelitian ini menggunakan regresi linier dan Moderated Regresion Analisys (MRA). MRA digunakan di dalam penelitian ini untuk menganalisis Pengungkapan CSR sebagai variabel yang memoderasi pengaruh antara variabel independen Profitabilitas pada variabel dependen Nilai Perusahaan. Hasil penelitian dengan regresi linear berganda menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan analisis variabel moderating dengan metode uji interaksi MRA menunjukkan bahwa pengungkapan corporate social responsibility tidak memoderasi pengaruh profitabilitas pada nilai perusahaanKeywords:Profitabilitas, ROA, Nilai Perusahaan, Tobin’s Q, Pengungkapan CSR

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The Effect of Corporate Social Responsibility (CSR), Food Quality, and Perceived Value on Repurchase Intention Through Customer Satisfaction as Intervening Variables in The Pandemi Covid-19 Era (Study On "Chatime" Bubble Drink Products)

Journal of Business and Behavioural Entrepreneurship ◽

10.21009/jobbe.005.1.04 ◽

2021 ◽

Vol 5 (1) ◽

pp. 60-77

Author(s):

Mohc. Velian Muhajir ◽

Tias Andarini Indarwati

Keyword(s):

Corporate Social Responsibility ◽

Customer Satisfaction ◽

Social Responsibility ◽

Food Quality ◽

Perceived Value ◽

Repurchase Intention ◽

Analysis Technique ◽

Negative Effect ◽

Corporate Social ◽

Positive Effect

Bubble drink products are one of the beverage trends that have developed this year, even during the Covid 19 pandemic. One of the bubble drink brands that is in demand by the public especially teenagers in Indonesia is Chatime, in which consumers do not buy Chatime just once. The purpose of this paper is to study the effect of corporate social responsibility, food quality, customer satisfaction, on repurchase intention, through customer satisfaction. The research sampling techniques used are nonprobability sampling by judgmental sampling. This study focuses on Chatime consumers who bought Chatime products during a pandemic Covid-19. The data analysis technique is used path analysis. The results show that CSR has a negative effect on repurchase intention and customer satisfaction, food quality has a positive effect on repurchase intention and customer satisfaction, perceived value has a negative effect on repurchase intention, but has a positive effect on customer satisfaction.

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PERAN INVESTMENT OPPORTUNITY SET SEBAGAI PEMODERASI PENGARUH KINERJA KEUANGAN, GOODCORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v4i2.4842 ◽

2019 ◽

Vol 4 (2) ◽

pp. 85

Author(s):

Michael Anderson Sianipar ◽

Susi Dwi Mulyani

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Good Governance ◽

Stock Exchange ◽

Investment Opportunity ◽

Good Corporate Governance ◽

Investment Opportunity Set ◽

Corporate Social ◽

Positive Effect

Firm Values of manufacturing company in Indonesia is influenced by various factors of financial and non-financial that can be measured using financial ratios, good governance, and social responsibility practices in the company. The purpose of this study was to analyze the effect of financial performance proxied by Profitability and Solvability, Good Corporate Governance (GCG), and Corporate Social Responsibility (CSR) on the firm value,with Investment Opportunity set (IOS) as a moderating variable. The firm value in this study was proxied by Tobins’q.The population of this research is manufacturing companywith chemical industry subsectors listed in the Indonesia Stock Exchange (BEI) in 2013-2015. The sampling method used is purposive sampling and acquired 31 companies in this sample. The analytical method used is moderating regression analysis.Based on the results of hypotheses testing, there wasSolvability and IOS had positive effect on firm value, while Profitability, GCG, and CSR had no effect on the firm value. The use of a moderating variable Investment Opportunity Set (IOS) is not able to strengthen the influence of profitability, solvability, GCG and CSR on the firm value.

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i2.5479 ◽

2019 ◽

Vol 6 (2) ◽

pp. 245

Author(s):

Rahmelia Ahyani ◽

Windhy Puspitasari

Keyword(s):

Corporate Social Responsibility ◽

Data Collection ◽

Real Estate ◽

Social Responsibility ◽

Financial Performance ◽

Corporate Financial Performance ◽

Significant Positive Effect ◽

Sample Collection ◽

Corporate Social ◽

Positive Effect

This study aims to examine the effect of Corporate Social Responsibility (CSR) on Financial Performance on Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM). The population used in this study is the Sub-Sector Services company of Property and Real Estate listed on the Indonesia Stock Exchange in 2013-2017. Data collection used purposive sampling method which aims to determine the samples taken with certain criteria and objectives, deliberate data collection to be included in the criteria according to the research. Based on sample collection techniques obtained as many as 175 companies.The results found that 1) Corporate Social Responsibility (CSR) had a significant positive effect on corporate financial performance as measured by ROA, 2) Corporate Social Responsibility (CSR) had a significant positive effect on corporate financial performance as measured by ROE, and 3) Corporate Social Responsibility (CSR) had a significant positive effect on the company's financial performance as measured by NPM. This research has implications for the property and real estate industry sector in improving its financial performance through CSR disclosure considering the higher the corporate social responsibility disclosure, the higher the company's financial performance.

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